https://www.taxtmi.com/caselaws?id=70557 A lease covenant requiring the tenant to maintain the premises, including periodic painting and snowcem washing, did not amount to an undertaking to bear repair costs under section 24 of the Income-tax Act, 1961. The covenant was read as reflecting the tenant's statutory duty under section 108(m) of the Transfer of Property Act, 1882, to keep the property in as good a condition as when let, subject to fair wear and tear and irresistible force. Because the deed distinguished maintenance from repairs and contained no express or necessary obligation to repair or renew, the assessee remained entitled to the deduction for repairs. en-us Mon, 19 Nov 1979 00:00:00 +0530 Mon, 18 Apr 2011 09:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70557 A lease covenant requiring the tenant to maintain the premises, including periodic painting and snowcem washing, did not amount to an undertaking to bear repair costs under section 24 of the Income-tax Act, 1961. The covenant was read as reflecting the tenant's statutory duty under section 108(m) of the Transfer of Property Act, 1882, to keep the property in as good a condition as when let, subject to fair wear and tear and irresistible force. Because the deed distinguished maintenance from repairs and contained no express or necessary obligation to repair or renew, the assessee remained entitled to the deduction for repairs. Case-Laws Income Tax Mon, 19 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70557